HR & Labour
👥Master Guide: Hub Temàtic Laboral & RRHH 2026

UK Statutory Sick Pay (SSP) 2026: Complete Employer Guide

Gerard Maymó
June 17, 2026
8 min read
Baja por Enfermedad en el Reino Unido (SSP) 2026: Guía para Empleadores
🎧 Listen with AI Voice

2-minute executive summary

⚡ Quick Answer in 30s

UK Statutory Sick Pay 2026: current rates, eligibility rules, waiting days, record-keeping obligations and the most expensive employer mistakes. Includes SSP vs contractual sick pay comparison.

✓ Citing current regulationsSee detailed guide below ↓

UK Statutory Sick Pay (SSP) 2026: Complete Employer Guide

Getting statutory sick pay wrong is one of the most common — and most expensive — HR compliance errors for UK employers. A single miscalculation can mean Employment Tribunal exposure, HMRC penalties, and significant reputational damage. This guide covers everything you need to get it right.

£116.75

"UK Statutory Sick Pay rate per week (2025/26 rate, uprated annually each April). Maximum 28 weeks per sickness episode. Paid by the employer — no longer reclaimable from HMRC except for qualifying small employers."

— HMRC Employment Income Manual, SSP rates 2025/26

What Is Statutory Sick Pay?

Statutory Sick Pay (SSP): The minimum legal entitlement for employees who are unable to work due to illness in the United Kingdom. Governed by the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982 (as amended). Employers pay SSP directly to qualifying employees; since 2014, it is no longer reclaimable from HMRC for most employers.

SSP 2026: Rates and Eligibility

SSP 2025/26 — Key Figures

  • Weekly rate: £116.75 (uprated each April)
  • Minimum earnings to qualify: £123/week (Lower Earnings Limit)
  • Waiting days: First 3 qualifying days of absence — no SSP payable
  • Maximum duration: 28 weeks per sickness episode
  • Who pays: Employer (not HMRC)
  • Employee types covered: Employees only — not workers, self-employed contractors

Employer vs Employee Obligations

Aspect Employer must Employee must
Notification Set and communicate notification rules Notify employer on first day of absence
Evidence Cannot require GP fit note for first 7 days Self-certify days 1–7; GP fit note from day 8
Record-keeping Maintain SSP records for 3 years Provide accurate absence information
Payment Pay SSP on normal pay day from day 4 No action required — SSP is automatic
Disputes Issue SSP1 form when SSP ends or is withheld Can refer to HMRC if employer refuses

SSP vs Contractual Sick Pay

SSP is the statutory minimum. Many employers offer enhanced contractual sick pay — this is a contractual right that sits on top of (not instead of) SSP. Key principles:

1

Contractual sick pay cannot fall below SSP

If your scheme pays less than £116.75/week, you must top up to the statutory minimum. The contract cannot contract out of SSP.

2

Waiting days may be waived contractually

Many employers choose to pay from day 1 in their contractual scheme even though SSP has a 3-day wait. This must be clearly documented in the employment contract or staff handbook.

3

Contractual sick pay is taxable as earnings

Both SSP and enhanced sick pay are subject to PAYE income tax and National Insurance contributions.

5 Common SSP Mistakes That Cost Employers

1

Applying waiting days incorrectly when periods link

If two periods of sickness are within 8 weeks of each other, they "link" — no new waiting days apply. Many payroll systems miss this and withhold SSP incorrectly.

2

Requiring a GP fit note before day 8

Employees have the right to self-certify for the first 7 calendar days of absence. Demanding a GP note earlier can constitute unlawful deduction from wages.

3

Dismissing an employee on long-term sickness without process

After 28 weeks SSP ends, but the employee's employment rights do not. Dismissal without proper medical evidence and a fair procedure is likely to be unfair dismissal.

4

Failing to issue SSP1 when SSP stops

When SSP entitlement ends (after 28 weeks or if the employee no longer qualifies), employers must issue the SSP1 form within 7 days. Failure to do so is a criminal offence.

5

Poor record-keeping

HMRC can inspect SSP records for 3 years after the tax year in question. Inadequate records — missing dates, payment amounts, employee details — lead to HMRC compliance reviews and penalties.

How IgeraHR Automates Sick Leave Management

// IgeraHR — UK sick pay query

❓ "An employee was off sick 10–14 February (5 days), then off again 18–22 February (5 days). Do the second-period waiting days apply?"

✅ "No. The two periods are within 8 weeks of each other and therefore 'link' under Reg. 3 of the SSP (General) Regulations 1982. The second period is treated as a continuation of the first — no new waiting days apply. SSP is payable from the first qualifying day of the second absence."

⏱ 2 seconds · 📄 SSP (General) Regs 1982, Reg. 3 · 🚫 0 hallucinations

Is your payroll team getting SSP right every time?

IgeraHR automates SSP calculations, linking periods, record-keeping, and SSP1 generation — reducing compliance risk to near zero.

Free 14-day trial — no card required

Updated: June 2026 · Sources: HMRC Employment Income Manual (EIM40500+); Social Security Contributions and Benefits Act 1992; SSP (General) Regulations 1982 (SI 1982/894, as amended) · Author: Igera Solutions Team · IgeraHR — HR compliance automation for UK employers.

#UK statutory sick pay 2026#SSP rate 2026#SSP eligibility#employer sick pay obligations UK#SSP vs contractual sick pay#how to claim SSP UK#SSP waiting days#SSP record keeping

Ask this article

IA 2026

Igera's AI answers questions citing the facts and regulations in this article

2 of 2 free queries

Suggested questions (click to test):

Diagnóstico Interactivo 60s

Efficiency Diagnostic for HR & Labor Compliance

Calculate hours saved on agreement queries, screening, and tracking

Pregunta 1 de 3

How does your team resolve doubts regarding collective agreements and leaves?

Was this article helpful?

👥IgeraHRLegal Compliance Kit
GUÍA DESCARGABLE (TXT)

Mandatory HR Labor Protocols Kit 2026 (Harassment, Attendance, Disconnection)

Complete statutory employer protocols required by the Labor Inspectorate in Spain: anti-harassment, time tracking and digital disconnection.

  • Avoid statutory employment inspection fines up to €225,000
  • Turnkey anti-harassment procedure and investigation committee rules
  • Digital disconnection and attendance tracking policy documents

Instant download · No card · 100% spam-free

Share this article

Help spread knowledge by sharing this content with your network

Related products

IgeraHR

Explore this solution related to the content you just read

Related posts

View all
HR & Labour

UK National Minimum Wage 2026: Rate Bands and Compliance Checklist

The National Minimum Wage and National Living Wage are actively enforced by HMRC, with penalties reaching 200% of arrears owed. Rate bands by age, the accommodation offset rule, and a full employer compliance checklist for 2026.

Leer
HR & Labour

UK Statutory Holiday Pay Entitlement 2026: Complete Employer Guide

Holiday pay is one of the most miscalculated statutory obligations in UK payroll — not because the headline rule is complicated, but because the exceptions are. Bank holidays, irregular-hours staff, and variable pay all trip up employers who assume one formula fits everyone.

Leer

Labor compliance and collective agreements with AI for firms

IgeraHR automates collective agreements lookup, severance calculations, equality plans, and attendance tracking.

See IgeraHR demo →
👥